Flexible polyurethane foam compositions are typically prepared by employing toluene diisocyanate (TDI), which toluene diisocyanate based foam composition today represents over 90 percent of the flexible foam and polyurethane market. The remaining portion of the market generally uses MDI based foams generally for special seeding applications. While these MDI based polyurethane foams are satisfactory for many purposes and although they have high hardness, such MDI based foams are characterized by poor tear strength or low tensile strength. It is, therefor, desirable to prepare a flexible polyurethane foam employing MDI which has a high tear strength or high tensile strength as well as having excellent shrinkage and flame-retardancy characteristics with high resiliency and being either open cell or closed cell in nature.